This is the table of contents of Internal Revenue Bulletin IRB 2020-24. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
These proposed regulations provide guidance regarding allocation of the rehabilitation credit over a 5-year period, as the rehabilitation credit is no longer fully allowed in the taxable year that a qualified rehabilitated building is placed in service. These proposed regulations include rules to coordinate with the other special rules for investment credit property. These proposed regulations affect taxpayers that claim the rehabilitation credit.
This revenue procedure provides the 2021 inflation adjusted amounts for Health Savings Accounts as determined under section 223 of the Internal Revenue Code.
26 CFR 601.602: Tax forms and instructions.
(Also Part 1, §§ 1, 223.)
Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for June 2020.
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
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